Apr162025

Eight awards for MDDP in the Dziennik Gazeta Prawna Ranking

We are delighted to announce that in the 19th edition of Dziennik Gazeta Prawna’s Ranking of Tax Firms and Advisors, MDDP has received as many as eight distinctions.

Agnieszka Kisielewska – Best Excise Duty Tax Advisor

Agnieszka Kisielewska was recognised for her leading role in changing the tax authority’s negative stance on the excise taxation of so-called “brygadówki”—vehicles used for both passenger and cargo transport. The Director of the National Revenue Information Centre withdrew a cassation complaint submitted to the Supreme Administrative Court, effectively beginning the reversal of the previously established interpretation that such vehicles were subject to excise duty (NSA order dated 26 June 2024, case refs: I FSK 362/24, I FSK 363/24, I FSK 371/24).

In practice, this means that taxpayers who have paid excise duty on these types of multifunctional vehicles may apply for a refund. Those currently paying excise on vans may consider submitting a Binding Excise Information request to protect themselves during potential audits.

Agnieszka Kisielewska also successfully advocated for applying the EU principle of proportionality to excise matters. This was supported by a judgment from the Provincial Administrative Court (WSA) in Poznań (9 May 2024, ref. I SA/Po 135/24), following a landmark Supreme Administrative Court (NSA) ruling from 2023. The courts ruled that when the same entity is both the registered recipient and the end-user, requiring an e-DD document is disproportionate and unnecessary for the tax authority to monitor the product’s destination.

She was further recognised for her consultancy in developing energy cooperative settlement systems using RES, as well as her contribution to revising tax authority positions on reduced excise for self-charging hybrid vehicles (FHEVs).

Agnieszka Kisielewska recognised in the customs category

In 2024, Agnieszka Kisielewska handled several complex and strategically significant customs projects, where her expertise and communication with authorities at both national and international levels proved crucial.

She planned the supply chain structure for high-value equipment, creatively applying customs procedures while ensuring VAT and origin compliance. In another urgent case, she resolved a customs dispute at the EU–Swiss border, securing exemption from customs duties and VAT through swift documentation and collaboration with Austrian advisors.

She also led a successful initiative with Polish customs authorities to implement a product valuation model based on a decision issued in another EU Member State—paving the way for deeper EU-wide cooperation in customs regulation.

Recognised by both international media and professional circles, Agnieszka Kisielewska sets the benchmark for modern customs advisory services, supporting businesses through their most complex legal and trade challenges.

Anna Misiak recognised for personal income tax (PIT)

Anna Misiak completed numerous challenging advisory projects in 2024, combining in-depth knowledge of tax, social insurance, and employment law. Her input was key to implementing and reviewing employment structures, incentive programmes, and benefit plans—especially for internationally mobile employees.

She led advisory projects for international groups and audits of B2B contracts. Responding to workforce changes, she also supported businesses employing foreign specialists in Poland and Polish companies posting workers abroad.

A highlight of her work was a court victory involving unjustified health contributions charged by ZUS on income from a foreign transparent entity—a precedent-setting case with implications for future jurisprudence.

Magdalena Marciniak recognised for transfer pricing

Magdalena Marciniak, Head of Transfer Pricing at MDDP, was recognised for leading complex projects in 2024.

Her work included a comprehensive analysis of a telecom company’s debt to ensure arm’s-length pricing, using an innovative, proprietary debt calculator tool. She also oversaw a major international pharmaceutical project, reviewing royalty payments across multiple markets with flexible, data-driven recommendations.

Her team successfully defended a leading Polish producer in a high-profile transfer pricing dispute, securing a favourable resolution at an early stage and setting a positive precedent. Another achievement was a successful customs-tax audit of a shipbuilding company, where the authority accepted the pricing arrangements in full—avoiding a PLN 2.5 million income adjustment.

Special recognition for Rafał Kran

Rafał Kran received a special distinction for his effective contribution to the 2023 legislative work on amendments to the Local Taxes and Fees Act, particularly regarding real estate tax.

MDDP ranked in tax disputes

MDDP secured second place in the “Tax Disputes” category, in recognition of its successful, precedent-setting litigation before the Supreme and Provincial Administrative Courts:

  • Excise duty and leasing costs: The NSA ruled that fit-out costs may be amortised over a lease term, departing from prior case law (3 September 2024, ref. II FSK 1486/21; represented by Rafał Kran).
  • Corporate group tax refunds: The court confirmed that, following the dissolution of a tax capital group (PGK), each company formerly in the group is entitled to a refund—not just those that generated taxable income (rulings: 20 March, 25 April, and 25 July 2024; represented by Jakub Warnieło).
  • Withholding tax (WHT): A landmark NSA ruling clarified that dividend recipients are not required to be “beneficial owners” to benefit from WHT exemption (9 October 2024, ref. II FSK 78/22; represented by Jakub Warnieło, Łukasz Kosonowski and Bartosz Doroszuk).

The ranking committee also acknowledged MDDP’s successful appeals to second-instance authorities, preventing the need for litigation:

  • The right to deduct VAT: MDDP defended a company accused of incorrectly claiming PLN 40 million in input VAT; the appeal confirmed the legitimacy of the transaction; represented by Jakub Warnieło, Tomasz Michalik and Bartosz Bogdański).
  • Tax-deductible costs after the expiration of the tax liability limitation period: MDDP convinced tax authorities that expenses incurred in one year for goods sold the following year are deductible, arguing that tax expiry rules apply to the benefit of both tax authorities and taxpayers.

MDDP’s litigation successes before Polish courts and the CJEU

In 2024, MDDP represented clients in 81 administrative court cases (25 before NSA, 56 before WSA) and 3 before the Court of Justice of the European Union (CJEU). The total value of disputes exceeded PLN 100 million, with most rulings issued in favour of MDDP’s clients.

Key 2024 highlights include:

  • A CJEU case concerning the property tax exemption for railway infrastructure and its relation to state aid.
  • Two additional cases before the CJEU: one concerning VAT on jointly owned marital property (C-213/24 Grzera), and another regarding the conditions for VAT deduction (T-689/24 Director of National Revenue Information).

Further notable wins that may influence future tax security in Poland:

  • Ref. III SA/Wa 1809/24 – No obligation to file CIT-15J annually for general partnerships with unchanged shareholder structure.
  • Ref. III SA/Wa 1849/23 – VAT margin scheme can apply post-import across any EU country.
  • Ref. I FSK 362/24 – Vans (brygadówki) are not subject to excise duty.
  • Ref. I SA/Łd 303/24 – Abuse of criminal proceedings in transfer pricing cases challenged.
  • Ref. III SA/Wa 779/24 – Testosterone hormone therapy services confirmed as VAT-exempt.
  • Ref. I SA/Gl 550/23 – Tax authorities must prove taxpayer’s awareness in fraud participation, taking all diligence into account.

MDDP among the top tax advisory firms in Poland

The 19th edition of Dziennik Gazeta Prawna’s ranking confirms that MDDP remains among Poland’s top large tax advisory firms. In 2024, we ranked first in terms of revenue and second by number of licensed tax advisors among firms employing over 50 professionals.

We are proud of the recognition our experts have received. Thank you to our Clients for their trust, and to the entire MDDP team for this shared success.

#MORE in Dziennik Gazeta Prawna:

https://edgp.gazetaprawna.pl/?mark=16_0000000010000&utm_source=toplinks&utm_medium=gp